https://www.taxtmi.com/caselaws?id=349345 Mining and processing activity was treated as manufacture or production for excise purposes, so the assessee's credit-linked refund claim could not be denied on that ground. The commentary also states that a refund already sanctioned cannot be recovered through show-cause proceedings under Section 11A of the Central Excise Act, 1944 unless the refund sanction order itself is first challenged in law. On that reasoning, recovery proceedings bypassing the sanction order were regarded as impermissible and the impugned orders were considered unsustainable. en-us Mon, 09 Oct 2017 00:00:00 +0530 Thu, 12 Oct 2017 08:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349345 Mining and processing activity was treated as manufacture or production for excise purposes, so the assessee's credit-linked refund claim could not be denied on that ground. The commentary also states that a refund already sanctioned cannot be recovered through show-cause proceedings under Section 11A of the Central Excise Act, 1944 unless the refund sanction order itself is first challenged in law. On that reasoning, recovery proceedings bypassing the sanction order were regarded as impermissible and the impugned orders were considered unsustainable. Case-Laws Central Excise Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349345